Corporate Income/Franchise Tax Affiliations Schedule                                                         F-851 
                                     Attach this schedule to Florida Form F-1120                                                R. 01/16 
                                                                                                                                TC 02/18 
                                                                                                                             Rule 12C-1.051 
                                                                                                                         Florida Administrative Code 
                                                                                                                             Effective 01/16

For Calendar Year         or Other taxable year beginning                      ,            , and ending                          ,           .

Who must file Florida Form F-851? 
This form must be used by taxpayers filing a Florida consolidated income tax return and is used to report the members of the consolidated 
group. It must be filed by the parent corporation of the consolidated group. You may substitute IRS Form 851 if the federal and Florida 
consolidated groups are identical. Report changes to the consolidated group in Part II, on the reverse side of this form.
PART I
Florida Common Parent Corporation                                                                   Federal Employer Identification Number (FEIN)

Address

City, State, and ZIP

    No.                                 Name and Address of Corporation                                             FEIN 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10
Statement of Affiliation — Do the above corporations comprise an affiliated group of corporations as 
described in section 1504(a) of the Internal Revenue Code?                                                               Yes    No

Florida Nexus Group —  Check the box if the Florida consolidated group is different than the federal 
consolidated group.  
Note:  Section (s.) 220.131, Florida Statutes (F.S.), requires the Florida consolidated group to be 
composed of the identical component members as the federal consolidated group.  Only those  
taxpayers that made a valid election in 1985 under s. 220.131(1), F.S. (1985) to file a consolidated 
Florida nexus subgroup return and have continued to file as a subgroup for Florida corporate income 
tax purposes should check this box.  

Under penalties of perjury, I declare that I have examined the above information and statements and they are true, correct, and 
complete to the best of my knowledge and belief, for the taxable year as stated above.

                           Signature of Officer                                                      Date

                                     Title                                            Telephone Number

                                                                                                                      F-851 
                                                                                                                      R. 01/16 
                                                                                                                      Page 2
                  Schedule of Consolidated Changes

PART II 
Use the schedule below to record any changes that occurred during the tax year that caused the corporations included in the consolidated 
return to change. List all affected corporations and indicate whether they are deletions or additions by checking the correct box. Deletions are 
any subsidiary members that are no longer included in the consolidated return but were included in last year’s return.

                                                           ü One

                                                                             Does corporation  
                                                                             have Florida:

                                                                             Property? Payroll? Sales?
        FEIN      Name of Corporation                      Deletion Addition (Yes/No) (Yes/No)  (Yes/No)              NAICS Code

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